How to Register for MTD: HMRC Sign Up Walkthrough

If Making Tax Digital applies to you, signing up is not something you can leave for later. And there is now a second reason to act, which did not exist when MTD launched.

Since September 2026, HMRC has been signing people up automatically. If you were required to join MTD for Income Tax from April 2026 and you have not registered yourself, HMRC may already have done it for you, or may be about to.

This guide covers how to register for MTD on the HMRC website, what you need to have ready before you start, what happens once you are signed up, and what to do if you think you should not be in MTD at all.

The short answer

You sign up for MTD through HMRC’s online service, using your Government Gateway account. You need your National Insurance number, the date your business or property income started, your accounting method, and your chosen software.

If you do not sign up yourself, HMRC may now sign you up automatically. You are better off doing it yourself, and the reasons are explained below.

Do you actually need to register?

MTD for Income Tax became mandatory on 6 April 2026 for sole traders and landlords whose qualifying income was above £50,000.

Two things catch people out here.

First, qualifying income means your gross income before expenses, not your profit. Someone with £55,000 of rental income and a large mortgage may be in MTD even though their taxable profit is modest.

Second, it is your combined total. Self employment income and property income are added together. Neither one needs to reach £50,000 on its own.

The figure HMRC uses comes from your 2024/25 Self Assessment return.

The threshold drops over the next two years. It falls to more than £30,000 from April 2027, and to more than £20,000 from April 2028. So if you are not in scope yet, there is a good chance you will be soon.

If you are not sure where you stand, our guide to MTD thresholds explains how qualifying income is worked out.

HMRC is now signing people up automatically

When the first quarterly deadline passed on 7 August 2026, the numbers were well below what HMRC expected. Around 864,000 sole traders and landlords were supposed to be in MTD. Just over 570,000 had signed up, and around 436,000 had filed their first quarterly update.

That left roughly 294,000 people who were required to be in MTD and were not.

From September 2026, HMRC began signing those people up itself. It is happening in stages rather than all at once, and HMRC writes to each taxpayer once they have been enrolled.

Two details are worth knowing.

Your accountant is not told. HMRC sends the letter to you and does not copy your agent. If you receive one, forward it to your accountant straight away, or they will have no idea your obligations have started.

It only applies to the 2026/27 group. If your income means you are not due to join until 2027/28 or 2028/29, nothing changes for you yet.

Why it is better to register yourself

Being signed up automatically sounds convenient. In practice it creates three problems.

You lose the time to choose software properly. Once you are enrolled, the clock is running. You still have to pick HMRC recognised software, connect it, and build digital records going back to 6 April 2026. Doing that under time pressure usually means picking the first option you find rather than the right one.

HMRC is working from old information. The automatic process relies on your 2024/25 return. If your business has since closed, or your rental income has stopped, HMRC may not know. You can end up enrolled into an obligation that no longer applies to you.

A pending exemption can be overtaken. If you have applied for an exemption and it has not been confirmed yet, the automatic process may sign you up anyway.

You can still sign yourself up at any point, and your accountant can still sign you up, even while HMRC’s automatic enrolment is running. Doing it yourself keeps you in control of the timing and the software.

What you need before you start

Have these ready before you open the sign up page. The most common reason people have to start again is turning up without one of them.

• Your Government Gateway user ID and password
• Your National Insurance number
• The date your business started trading, or the date your property income started
• Your accounting method, either cash basis or traditional accounting
• Your chosen MTD software

That last one surprises people. The sign up process asks about your software, so choose it first rather than afterwards.

If you have not chosen yet, our comparison of the best MTD software in the UK covers the main paid options. If budget is the deciding factor, there are also genuinely free HMRC accounting software options that meet the requirements in full.

How to register for MTD, step by step

Step 1. Check you are using the right Government Gateway account

This is where most failed registrations begin. Personal and business Gateway accounts are different things, and signing in with the wrong one sends you down a route that will not complete.

If you file Self Assessment, use the account you file with.

Step 2. Open HMRC’s sign up service

Go to GOV.UK and find the service for signing up for Making Tax Digital for Income Tax. Always start from GOV.UK rather than from a search result or a link in an email.

Step 3. Confirm your identity

HMRC checks who you are using your Government Gateway credentials and your National Insurance number. You may be asked additional verification questions.

Step 4. Tell HMRC about your income sources

You declare each source separately. A sole trade is one source. Each UK property business is another. If you have both, both are reported.

Step 5. Give your start dates

For self employment, this is when the business started trading. For property, it is when the rental income began. Approximate dates cause problems later, so check them rather than guessing.

Step 6. Choose your accounting method

Cash basis means you record income and expenses when money actually moves. Traditional accounting records them when they are invoiced or incurred. Most sole traders use cash basis. Once chosen, this is not something to change casually, so ask if you are unsure.

Step 7. Confirm your software

You tell HMRC which recognised software you will use, then authorise it to connect to your tax account.

Step 8. Submit and keep the confirmation

HMRC confirms the registration and tells you which quarterly update periods apply to you. Save that confirmation.

Registering through an accountant

Your accountant can sign you up on your behalf through their Agent Services Account. You authorise them once, and they handle the registration.

Most people find this simpler, not because the registration itself is hard, but because the accountant usually sets up the software and connects it at the same time. Those are the steps where things actually go wrong.

It also means someone is watching your deadlines rather than you remembering four of them a year.

What happens after you register

Registration is the start, not the finish. Once you are signed up, three things apply.

You must keep digital records. From the start of the tax year, your income and expenses need to be recorded digitally in your software, with unbroken digital links through to your submissions.

You file four quarterly updates. The deadlines are 7 August, 7 November, 7 February and 7 May. Each update is cumulative, reporting the year to date rather than that quarter alone.

You file a Final Declaration. This replaces your Self Assessment return and is where your reliefs and allowances are actually claimed. For 2026/27 it is due by 31 January 2028.

Our guide to MTD quarterly updates explains what each submission contains.

If you have registered late, or been enrolled automatically and are now behind, the first year is more forgiving than you might expect. HMRC has confirmed a soft landing for 2026/27 which removes penalty points for late quarterly updates, though it does not cover everything.

Common mistakes

Using the wrong Government Gateway account. The single most common reason registration fails partway through.

Registering before choosing software. You are asked about software during sign up, so leaving it until afterwards means stopping and starting again.

Guessing your business start date. It is easier to check now than to correct later.

Registering each property separately. Your UK property business is one source, however many properties sit inside it. Overseas property is treated separately.

Assuming registration means you are set up. Signing up and having working software connected to HMRC are two different things. Plenty of people are registered and still cannot file.

What if you should not be in MTD?

If you believe you are not required to join, do not wait for the automatic process to reach you. Contact HMRC directly.

The usual reasons are that your qualifying income sources ceased before 6 April 2026, or that an exemption applies to you.

Exemptions exist for people who cannot reasonably use digital tools, including on grounds of digital exclusion, disability, remoteness of location, or religious belief. These are not granted automatically. You have to apply and provide evidence. Our guide to MTD exemptions explains who qualifies.

If you have already applied for an exemption and had no answer, chase HMRC rather than assuming it is covered. The automatic enrolment process can overtake an unconfirmed application.

Frequently asked questions

Do I have to register for MTD, or does HMRC do it automatically?

Both now apply. You are expected to register yourself, but since September 2026 HMRC has been automatically signing up people who were required to join from April 2026 and have not done so. Registering yourself is better, because it keeps control of the timing and your choice of software.

How will I know if HMRC has signed me up?

HMRC writes to you. It does not send a copy to your accountant, so forward the letter to them if you have one.

What do I need before I start registering?

Your Government Gateway user ID and password, your National Insurance number, the date your business or property income started, your accounting method, and your chosen software.

Can my accountant register me for MTD?

Yes. An accountant signs you up through their Agent Services Account once you have authorised them. Most people prefer this because the software setup happens at the same time.

I already have a Government Gateway account. Can I use it?

Usually yes, as long as it is the right type. Personal and business Gateway accounts are different, and using the wrong one is the most common reason registration does not complete.

What happens after I register?

HMRC confirms your registration and tells you which quarterly update periods apply. From then on you keep digital records, file four quarterly updates a year, and submit a Final Declaration instead of a Self Assessment return.

What if I registered late or was signed up automatically?

You will need to build your digital records back to 6 April 2026 and catch up on any quarterly updates you have missed. Because the updates are cumulative, this is less work than it sounds. No penalty points apply to late quarterly updates in 2026/27.

Is there a deadline to register?

Yes, and if you were mandated from April 2026 it has already passed. That is why HMRC is now enrolling people automatically. If this applies to you, register now rather than waiting.

Would you rather not do this yourself?

Registering is the straightforward part. Choosing software, connecting it, building digital records back to April, and then filing four updates a year is where most people would rather have help.

We register you with HMRC, set up your software and file on your behalf, for a fixed fee. If HMRC has already signed you up and you are behind, that is a normal starting point for us.